Overview

• The case was admitted as amparo directo en revisión 5608/2025 and assigned to Justice María Estela Ríos González.
• Under current rules, the Supreme Court must issue a ruling within six months of admission.
• The appeal stems from a June 24 ruling by the Second Collegiate Administrative Tribunal that unanimously denied Elektra’s amparo and upheld the SAT’s claim.
• With this filing, Grupo Salinas has five high-value tax cases pending before the Supreme Court that together exceed 36 billion pesos including updates, fines and surcharges.
• The SAT maintains its audits were conducted in accordance with law, while Ricardo Salinas Pliego has publicly dismissed the claims as unjust.